Order rejecting claim of ITC without giving reasons for said rejection is unsustainable

Prodair Air Products India Private Limited Vs State of Kerala (Kerala High Court)

Kerala High Court held that order passed rejecting claim of input tax credit (ITC) on purchase of capital goods without giving reasons for rejecting the same is unjustified and unsustainable.

Facts- The appellant is a private limited company involved in the activity of production and sale of industrial gases such as Hydrogen, Nitrogen and HP Steam. It is a wh

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